Of course, in today’s money economy, such a coincidence of interests is accidental.

Of course, in today’s money economy, such a coincidence of interests is accidental.

The difference from trade here is significant: in trade, the product changes its owner, moves away from the seller to the buyer, in lending – the owner of the borrowed value remains the same.

The difference is that in a trade agreement the seller receives the equivalent of his goods – money, in the position of the creditor returns not only the initial cost of the loan, but also a surcharge to it in the form of loan interest.

The functioning of the bank in the field of exchange gives rise to other ideas about its essence. Often the bank is characterized as an intermediary organization. The basis for this is a special transfusion of resources that temporarily settle in some and require use in others.

The peculiarity of the situation is that the creditor, who has a certain part of the resources, wants with the appropriate guarantees, for a specific period, at a percentage to give it to another counterparty-borrower. The interests of the lender, however, must coincide with the interests of the borrower. Of course, in today’s money economy, such a coincidence of interests is accidental. The intermediary bank provides the opportunity to implement the agreement taking into account supply and demand.

Having raised numerous funds, the bank can meet the needs of a wide variety of borrowers, provides a choice of credit for every taste – term, collateral, loan interest.

Different services (legal, commission, postal and others) can take on the role of an intermediary in different spheres of human activity, but not all of them become banks. The bank as an intermediary has a different nature, which is not related to the intermediary activity as such, but with the peculiarity of its activities.

But the bank, acting as a creditor, as a borrower, as an intermediary between them, from the standpoint of its essence is neither the second nor the third.

The bank is a lender, a borrower, an intermediary between legal entities and individuals, and an intermediary in cash settlements; in these qualities he reveals his essence. The bank is a special phenomenon of economic life.

Banks as exchange agents. Banks are members of the exchange: They can independently organize exchange transactions, perform securities trading operations. Securities trading is part of banking operations, but not the main one, as it is quite specific and different from banking.

Bank as a credit enterprise. A loan is a relationship between a lender and a borrower regarding the reverse movement of the borrowed value. Unlike a loan, a bank is one of the parties to the relationship, which, although it can act both as a loan and as a borrower, but at any given time in a separate agreement acts either as a lender or as a borrower. Accordingly, the bank is not a relationship, but one of the subjects of the relationship. There is another difference: a loan is a ratio in both monetary and commodity form. Only cash flows are concentrated in the bank.

The bank is a consequence of the loan development. It is on the basis of monetary and credit relations that such a unique entity as a bank emerged, which in general can be defined as a system of special enterprises, the product of which is credit and issuance.

The main thing in the essence of the bank, its basis is the organization of the monetary process and imitation of banknotes.


Labor and wage control. Abstract

Characteristics of the subject area. Analysis of existing options for solving the problem. Substantiation of the proposed design solutions

Characteristics of the subject area

The block of tasks on accounting and control of labor and wages is one of the most difficult, complex and time-consuming areas of accounting work, which requires accurate and operational data. This accounting should provide the organization with accurate control over the availability and movement of personnel.

The object of research in the bachelor’s thesis are information processes related to accounting for the availability and movement of personnel on the example of the information computer center of the Chernihiv Regional Consumers’ Union (IOC OSS).

The IOC OSS was established in September 1975. The scheme of the organizational structure of the IOC OSS is shown in Figure 1.

The main task of the IOC was to service district consumer societies and farms of the consumer cooperation system. Previously, the center was equipped with computers such as EU 1036, EU 1046. Today, the IOC has completely changed the technology of information processing. There is only one EU-type computer left and PCs purchased.

Now the ICC departments perform the following functions.

The department of development and implementation of economic tasks is engaged in the development, implementation and further support of the implemented tasks. The following functions are performed in this department:

statement of invoices; quantitative and total accounting; Accounting; compilation of quarterly financial statements and balance sheets.


Fig. 1. Scheme of the organizational structure of the IOC OSS.

The department of maintenance of peripherals, PCs and cash registers is engaged in maintenance and repair of keyboard computers, PCs; installation, programming and maintenance of SAMSUNG cash registers.

The department of reproduction and registration of documents makes photocopies, brochures, carries out cutting of papers of any format.

The commercial department is engaged in retail and wholesale trade.

The accounting department consists of three people: the chief accountant and two accountants.

The chief accountant develops reports on the store, at the box office, compiles journals-orders and balance sheets.

The accountant keeps records of banking operations, settlements with customers, debtors and creditors, accrues wages to employees of the IOC.

Another accountant keeps quantitative and sum records of raw materials and acts as a cashier.

The personnel department keeps records of IOC personnel. The purpose of personnel accounting – to obtain data on the availability and movement of employees in general in the IOC and each of its departments, monitoring the implementation of the plan for the established number of workers and employees, determining labor costs, monitoring the number of hired and fired employees.

In the personnel department (HR), when hiring an employee, a personal card is drawn up. It includes information obtained from the employment record book, which is kept in the VC, diploma, passport. When hiring, in accordance with the profession and qualifications of the employee, he is assigned a position, the department in which he will work, and then according to this data in the document "Staffing" determine the salary. Position, department, salary, as well as last name, first name and patronymic, date of enrollment, registration number, which is assigned to the employee in the VC, indicate in the "Employment Order". The order confirmed by the director is transferred to the accounting department. The form of this document is given in Annex 1. The VC inspector warns the head of the department to which the employee is assigned.

The number of employees (personnel) is determined by the technical-financial plan of the organization and the concluded collective agreements.

Depending on participation in economic activities, there are industrial and non-industrial personnel. According to the nature of the functions performed, industrial production personnel are divided into categories: workers (primary and secondary production), managers, specialists and employees. Non-industrial personnel are workers and employees of capital repairs, transport and housing and cultural and household institutions.

The movement of personnel is made out by primary documents: orders on reception, transfer, dismissal.

In the practice of personnel accounting, there are list composition, average list, available.

The actual number of all employees of the organization is determined by the list.

The list staff includes all categories of permanent, seasonal and temporary employees hired for a period of at least 5 days. In addition, the list also includes employees hired for the main activities of the organization for a period of more than one day. Employees are included in the list from the date of their enrollment. The lists of IOC employees must include both those actually working for a given period of time and those who are absent from work for some reason.

The list composition of the enterprise includes:

workers who actually showed up for work, including those who did not work due to downtime; employees who are on business trips; employees who are on regular leave; women on maternity leave; workers who did not show up for work due to illness; employees who did not show up for work in connection with the performance of state and public duties, for a personal valid reason with the permission of the administration, persons who committed absenteeism, as well as employees who were sentenced to 3 to 15 days; workers who are temporarily cut off from production for agricultural work, logging, etc.; employees sent for training, at the session; employees hired on probation; employees hired for the main activities of the organization for a period of more than one day; https://123helpme.me/write-my-lab-report/ employees of the organization who work outside the organization, if they receive a salary from this organization; home workers.

The average number of employees for the reporting month is determined by adding the number of employees for all calendar days of the reporting month, including holidays and weekends, and dividing the amount received by the number of calendar days of the reporting period.

From the list of employees should be distinguished available, which shows how many people from among those on the list came to work.

The solution of this problem involves the implementation of a number of calculations related to determining the number of employees hired and left the organization for a certain period (month), as well as the presence of employees in the organization. In this case, the quantitative indicators of calculations, if necessary, can be determined in terms of different group (eg, categories of staff, professions, education). The indicators obtained are then transferred to the appropriate source forms, which are characterized by a large number and variety.

In the process of solving the problem, the following accounting and control operations are performed: